International Tax Agreements Amendment Act 2016 (64 of 2016)

Schedule 1   Amendments

Part 1   Agreement with Germany

International Tax Agreements Act 1953

2   Subsection 3AAB(1)

Insert:

German 1972 agreement means:

(a) the Agreement between the Commonwealth of Australia and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes; and

(b) the protocol to that agreement;

each done at Melbourne on 24 November 1972.

Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1975 No. 8 ([1975] ATS 8).

Note 2: Section 11 continues to give this agreement and protocol the force of law in respect of certain income.